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<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReserveForA" xlink:label="ReserveForA" xlink:title="ReserveForA"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReserveForA" xml:lang="ja" id="label_ReserveForA">A引当金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForA" xlink:to="label_ReserveForA" xlink:title="label: ReserveForA to label_ReserveForA"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForA_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReserveForA" xml:lang="ja" id="label_ReserveForA_2">A引当金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForA" xlink:to="label_ReserveForA_2" xlink:title="label: ReserveForA to label_ReserveForA"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForA_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReserveForA" xml:lang="ja" id="label_ReserveForA_3">A引当金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForA" xlink:to="label_ReserveForA_3" xlink:title="label: ReserveForA to label_ReserveForA"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReserveForB" xlink:label="ReserveForB" xlink:title="ReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReserveForB" xml:lang="ja" id="label_ReserveForB">B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB" xlink:title="label: ReserveForB to label_ReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReserveForB" xml:lang="ja" id="label_ReserveForB_2">B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_2" xlink:title="label: ReserveForB to label_ReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReserveForB" xml:lang="ja" id="label_ReserveForB_3">B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_3" xlink:title="label: ReserveForB to label_ReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_4" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_ReserveForB" xml:lang="ja" id="label_ReserveForB_4">前期末残高</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_4" xlink:title="label: ReserveForB to label_ReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForB_5" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_ReserveForB" xml:lang="ja" id="label_ReserveForB_5">当期末残高</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForB" xlink:to="label_ReserveForB_5" xlink:title="label: ReserveForB to label_ReserveForB"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReserveForBSSAbstract" xlink:label="ReserveForBSSAbstract" xlink:title="ReserveForBSSAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForBSSAbstract" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReserveForBSSAbstract" xml:lang="ja" id="label_ReserveForBSSAbstract">B積立金、株主資本等変動計算書、タイトル項目</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForBSSAbstract" xlink:to="label_ReserveForBSSAbstract" xlink:title="label: ReserveForBSSAbstract to label_ReserveForBSSAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForBSSAbstract_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReserveForBSSAbstract" xml:lang="ja" id="label_ReserveForBSSAbstract_2">B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForBSSAbstract" xlink:to="label_ReserveForBSSAbstract_2" xlink:title="label: ReserveForBSSAbstract to label_ReserveForBSSAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_ReserveForBSSAbstract_4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReserveForBSSAbstract" xml:lang="ja" id="label_ReserveForBSSAbstract_4">B積立金、株主資本等変動計算書、タイトル項目</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReserveForBSSAbstract" xlink:to="label_ReserveForBSSAbstract_4" xlink:title="label: ReserveForBSSAbstract to label_ReserveForBSSAbstract"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:label="ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:title="ChangesOfItemsDuringThePeriodReserveForBAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ChangesOfItemsDuringThePeriodReserveForBAbstract" xml:lang="ja" id="label_ChangesOfItemsDuringThePeriodReserveForBAbstract">当期変動額</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:to="label_ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:title="label: ChangesOfItemsDuringThePeriodReserveForBAbstract to label_ChangesOfItemsDuringThePeriodReserveForBAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ChangesOfItemsDuringThePeriodReserveForBAbstract" xml:lang="ja" id="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_3">当期変動額、B積立金、タイトル項目</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:to="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_3" xlink:title="label: ChangesOfItemsDuringThePeriodReserveForBAbstract to label_ChangesOfItemsDuringThePeriodReserveForBAbstract"/>
    <link:label xlink:type="resource" xlink:label="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ChangesOfItemsDuringThePeriodReserveForBAbstract" xml:lang="ja" id="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_4">当期変動額、B積立金、タイトル項目</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ChangesOfItemsDuringThePeriodReserveForBAbstract" xlink:to="label_ChangesOfItemsDuringThePeriodReserveForBAbstract_4" xlink:title="label: ChangesOfItemsDuringThePeriodReserveForBAbstract to label_ChangesOfItemsDuringThePeriodReserveForBAbstract"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_TotalChangesOfItemsDuringThePeriodReserveForB" xlink:label="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:title="TotalChangesOfItemsDuringThePeriodReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_TotalChangesOfItemsDuringThePeriodReserveForB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_TotalChangesOfItemsDuringThePeriodReserveForB" xml:lang="ja" id="label_TotalChangesOfItemsDuringThePeriodReserveForB">当期変動額合計</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:to="label_TotalChangesOfItemsDuringThePeriodReserveForB" xlink:title="label: TotalChangesOfItemsDuringThePeriodReserveForB to label_TotalChangesOfItemsDuringThePeriodReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_TotalChangesOfItemsDuringThePeriodReserveForB_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_TotalChangesOfItemsDuringThePeriodReserveForB" xml:lang="ja" id="label_TotalChangesOfItemsDuringThePeriodReserveForB_3">当期変動額合計、B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:to="label_TotalChangesOfItemsDuringThePeriodReserveForB_3" xlink:title="label: TotalChangesOfItemsDuringThePeriodReserveForB to label_TotalChangesOfItemsDuringThePeriodReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_TotalChangesOfItemsDuringThePeriodReserveForB_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_TotalChangesOfItemsDuringThePeriodReserveForB" xml:lang="ja" id="label_TotalChangesOfItemsDuringThePeriodReserveForB_4">当期変動額合計、B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:to="label_TotalChangesOfItemsDuringThePeriodReserveForB_4" xlink:title="label: TotalChangesOfItemsDuringThePeriodReserveForB to label_TotalChangesOfItemsDuringThePeriodReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_TotalChangesOfItemsDuringThePeriodReserveForB_7" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_TotalChangesOfItemsDuringThePeriodReserveForB" xml:lang="ja" id="label_TotalChangesOfItemsDuringThePeriodReserveForB_7">当期変動額合計</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalChangesOfItemsDuringThePeriodReserveForB" xlink:to="label_TotalChangesOfItemsDuringThePeriodReserveForB_7" xlink:title="label: TotalChangesOfItemsDuringThePeriodReserveForB to label_TotalChangesOfItemsDuringThePeriodReserveForB"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ProvisionOfReserveForBReserveForB" xlink:label="ProvisionOfReserveForBReserveForB" xlink:title="ProvisionOfReserveForBReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBReserveForB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ProvisionOfReserveForBReserveForB" xml:lang="ja" id="label_ProvisionOfReserveForBReserveForB">B積立金の積立</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBReserveForB" xlink:to="label_ProvisionOfReserveForBReserveForB" xlink:title="label: ProvisionOfReserveForBReserveForB to label_ProvisionOfReserveForBReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBReserveForB_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ProvisionOfReserveForBReserveForB" xml:lang="ja" id="label_ProvisionOfReserveForBReserveForB_3">B積立金の積立、B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBReserveForB" xlink:to="label_ProvisionOfReserveForBReserveForB_3" xlink:title="label: ProvisionOfReserveForBReserveForB to label_ProvisionOfReserveForBReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBReserveForB_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ProvisionOfReserveForBReserveForB" xml:lang="ja" id="label_ProvisionOfReserveForBReserveForB_4">B積立金の積立、B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBReserveForB" xlink:to="label_ProvisionOfReserveForBReserveForB_4" xlink:title="label: ProvisionOfReserveForBReserveForB to label_ProvisionOfReserveForBReserveForB"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReversalOfReserveForBReserveForB" xlink:label="ReversalOfReserveForB" xlink:title="ReversalOfReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReversalOfReserveForB" xml:lang="ja" id="label_ReversalOfReserveForB">B積立金の取崩</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForB" xlink:to="label_ReversalOfReserveForB" xlink:title="label: ReversalOfReserveForB to label_ReversalOfReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForB_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReversalOfReserveForB" xml:lang="ja" id="label_ReversalOfReserveForB_3">B積立金の取崩、B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForB" xlink:to="label_ReversalOfReserveForB_3" xlink:title="label: ReversalOfReserveForB to label_ReversalOfReserveForB"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForB_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReversalOfReserveForB" xml:lang="ja" id="label_ReversalOfReserveForB_4">B積立金の取崩、B積立金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForB" xlink:to="label_ReversalOfReserveForB_4" xlink:title="label: ReversalOfReserveForB to label_ReversalOfReserveForB"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ProvisionOfReserveForBREBF" xlink:label="ProvisionOfReserveForBREBF" xlink:title="ProvisionOfReserveForBREBF"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBREBF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ProvisionOfReserveForBREBF" xml:lang="ja" id="label_ProvisionOfReserveForBREBF">B積立金の積立</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBREBF" xlink:to="label_ProvisionOfReserveForBREBF" xlink:title="label: ProvisionOfReserveForBREBF to label_ProvisionOfReserveForBREBF"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBREBF_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ProvisionOfReserveForBREBF" xml:lang="ja" id="label_ProvisionOfReserveForBREBF_3">B積立金の積立、繰越利益剰余金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBREBF" xlink:to="label_ProvisionOfReserveForBREBF_3" xlink:title="label: ProvisionOfReserveForBREBF to label_ProvisionOfReserveForBREBF"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBREBF_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ProvisionOfReserveForBREBF" xml:lang="ja" id="label_ProvisionOfReserveForBREBF_4">B積立金の積立、繰越利益剰余金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBREBF" xlink:to="label_ProvisionOfReserveForBREBF_4" xlink:title="label: ProvisionOfReserveForBREBF to label_ProvisionOfReserveForBREBF"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReversalOfReserveForBREBF" xlink:label="ReversalOfReserveForBREBF" xlink:title="ReversalOfReserveForBREBF"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBREBF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReversalOfReserveForBREBF" xml:lang="ja" id="label_ReversalOfReserveForBREBF">B積立金の取崩</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBREBF" xlink:to="label_ReversalOfReserveForBREBF" xlink:title="label: ReversalOfReserveForBREBF to label_ReversalOfReserveForBREBF"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBREBF_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReversalOfReserveForBREBF" xml:lang="ja" id="label_ReversalOfReserveForBREBF_3">B積立金の取崩、繰越利益剰余金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBREBF" xlink:to="label_ReversalOfReserveForBREBF_3" xlink:title="label: ReversalOfReserveForBREBF to label_ReversalOfReserveForBREBF"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBREBF_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReversalOfReserveForBREBF" xml:lang="ja" id="label_ReversalOfReserveForBREBF_4">B積立金の取崩、繰越利益剰余金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBREBF" xlink:to="label_ReversalOfReserveForBREBF_4" xlink:title="label: ReversalOfReserveForBREBF to label_ReversalOfReserveForBREBF"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ProvisionOfReserveForBRE" xlink:label="ProvisionOfReserveForBRE" xlink:title="ProvisionOfReserveForBRE"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBRE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ProvisionOfReserveForBRE" xml:lang="ja" id="label_ProvisionOfReserveForBRE">B積立金の積立</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBRE" xlink:to="label_ProvisionOfReserveForBRE" xlink:title="label: ProvisionOfReserveForBRE to label_ProvisionOfReserveForBRE"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBRE_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ProvisionOfReserveForBRE" xml:lang="ja" id="label_ProvisionOfReserveForBRE_3">B積立金の積立、利益剰余金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBRE" xlink:to="label_ProvisionOfReserveForBRE_3" xlink:title="label: ProvisionOfReserveForBRE to label_ProvisionOfReserveForBRE" use="optional" priority="0" order="1.0"/>
    <link:label xlink:type="resource" xlink:label="label_ProvisionOfReserveForBRE_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ProvisionOfReserveForBRE" xml:lang="ja" id="label_ProvisionOfReserveForBRE_4">B積立金の積立、利益剰余金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ProvisionOfReserveForBRE" xlink:to="label_ProvisionOfReserveForBRE_4" xlink:title="label: ProvisionOfReserveForBRE to label_ProvisionOfReserveForBRE"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_ReversalOfReserveForBRE" xlink:label="ReversalOfReserveForBRE" xlink:title="ReversalOfReserveForBRE"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBRE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_ReversalOfReserveForBRE" xml:lang="ja" id="label_ReversalOfReserveForBRE">B積立金の取崩</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBRE" xlink:to="label_ReversalOfReserveForBRE" xlink:title="label: ReversalOfReserveForBRE to label_ReversalOfReserveForBRE"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBRE_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_ReversalOfReserveForBRE" xml:lang="ja" id="label_ReversalOfReserveForBRE_3">B積立金の取崩、利益剰余金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBRE" xlink:to="label_ReversalOfReserveForBRE_3" xlink:title="label: ReversalOfReserveForBRE to label_ReversalOfReserveForBRE"/>
    <link:label xlink:type="resource" xlink:label="label_ReversalOfReserveForBRE_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_ReversalOfReserveForBRE" xml:lang="ja" id="label_ReversalOfReserveForBRE_4">B積立金の取崩、利益剰余金</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ReversalOfReserveForBRE" xlink:to="label_ReversalOfReserveForBRE_4" xlink:title="label: ReversalOfReserveForBRE to label_ReversalOfReserveForBRE"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_LossOnCEL" xlink:label="LossOnCEL" xlink:title="LossOnCEL"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCEL" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LossOnCEL" xml:lang="ja" id="label_LossOnCEL">C損失</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCEL" xlink:to="label_LossOnCEL" xlink:title="label: LossOnCEL to label_LossOnCEL"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCEL_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_LossOnCEL" xml:lang="ja" id="label_LossOnCEL_3">C損失、特別損失</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCEL" xlink:to="label_LossOnCEL_3" xlink:title="label: LossOnCEL to label_LossOnCEL"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCEL_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_LossOnCEL" xml:lang="ja" id="label_LossOnCEL_4">C損失、特別損失</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCEL" xlink:to="label_LossOnCEL_4" xlink:title="label: LossOnCEL to label_LossOnCEL"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_LossOnCOpeCF" xlink:label="LossOnCOpeCF" xlink:title="LossOnCOpeCF"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCOpeCF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LossOnCOpeCF" xml:lang="ja" id="label_LossOnCOpeCF">C損失</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCOpeCF" xlink:to="label_LossOnCOpeCF" xlink:title="label: LossOnCOpeCF to label_LossOnCOpeCF"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCOpeCF_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_LossOnCOpeCF" xml:lang="ja" id="label_LossOnCOpeCF_3">C損失、営業活動によるキャッシュ・フロー</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCOpeCF" xlink:to="label_LossOnCOpeCF_3" xlink:title="label: LossOnCOpeCF to label_LossOnCOpeCF"/>
    <link:label xlink:type="resource" xlink:label="label_LossOnCOpeCF_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_LossOnCOpeCF" xml:lang="ja" id="label_LossOnCOpeCF_4">C損失、営業活動によるキャッシュ・フロー</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LossOnCOpeCF" xlink:to="label_LossOnCOpeCF_4" xlink:title="label: LossOnCOpeCF to label_LossOnCOpeCF"/>
    <link:loc xlink:type="locator" xlink:href="jpfr-asr-X99001-000-2008-03-31-01-2008-06-27.xsd#jpfr-asr-X99001-000_PaymentForLossOnCOpeCF" xlink:label="PaymentForLossOnCOpeCF" xlink:title="PaymentForLossOnCOpeCF"/>
    <link:label xlink:type="resource" xlink:label="label_PaymentForLossOnCOpeCF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_PaymentForLossOnCOpeCF" xml:lang="ja" id="label_PaymentForLossOnCOpeCF">C損失の支払額</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentForLossOnCOpeCF" xlink:to="label_PaymentForLossOnCOpeCF" xlink:title="label: PaymentForLossOnCOpeCF to label_PaymentForLossOnCOpeCF"/>
    <link:label xlink:type="resource" xlink:label="label_PaymentForLossOnCOpeCF_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_PaymentForLossOnCOpeCF" xml:lang="ja" id="label_PaymentForLossOnCOpeCF_3">C損失の支払額、営業活動によるキャッシュ・フロー</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentForLossOnCOpeCF" xlink:to="label_PaymentForLossOnCOpeCF_3" xlink:title="label: PaymentForLossOnCOpeCF to label_PaymentForLossOnCOpeCF"/>
    <link:label xlink:type="resource" xlink:label="label_PaymentForLossOnCOpeCF_4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_PaymentForLossOnCOpeCF" xml:lang="ja" id="label_PaymentForLossOnCOpeCF_4">C損失の支払額、営業活動によるキャッシュ・フロー</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="PaymentForLossOnCOpeCF" xlink:to="label_PaymentForLossOnCOpeCF_4" xlink:title="label: PaymentForLossOnCOpeCF to label_PaymentForLossOnCOpeCF"/>
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